Audit (A-02-10-02007)

Executive Summary

Based on our assessment, we believe Finger Lakes Community & Migrant Health (Finger Lakes) is financially viable and is generally capable of operating a health center in accordance with Federal regulations. However, we noted certain weaknesses in its ability to properly account for and manage Federal funds. Specifically, we noted that Finger Lakes' accounting system does not properly segregate operating expenses between Federal and non-Federal programs. We also noted issues related to Finger Lakes' segregation of duties and procurement practices. Finally, Finger Lakes' procedures for whistleblower protection do not fully comply with Recovery Act requirements and its inventory records do not include all required elements. Finger Lakes generally agreed with the findings and described actions that it had taken to address them.